CLA-2 CO:R:C:M 954766 RFA
District Director of Customs
10 Causeway Street
Room 603
Boston, MA 02222-1059
RE: Protest 0401-93-100073; High Frequency (HF) Generator;
Static Converters; Laser Generator; Parts of Laser; EN
85.04(II); Heading 9013; Chapter 90, Legal Note 2(a)
Dear District Director:
The following is our decision regarding Protest 0401-93-
100073, which concerns the classification of a High Frequency
(HF) Generator under the Harmonized Tariff Schedule of the United
States (HTSUS). The entry of the subject merchandise was
liquidated on November 13, 1992. The protest was timely filed on
February 10, 1993.
FACTS:
The HF Generator is a high frequency electrical power source
that is one of several units of an industrial gas (CO2) laser
system which will be used as part of a precision machining
center. The generator supplies high frequency electrical energy
to the laser resonator, a laser control, and a chiller, or
cooling unit. The generator is an electrical device used to
transform low frequency electrical energy from the power supply
net or "mains" into high frequency electrical energy.
The generator is able to convert supply voltages of 380V,
A.C., to voltages of up to 250V, A.C., up to 50V, D.C., and high
frequency voltages of up to 800V, A.C. The high frequency energy
produced by the generator is then directed by cables to the
lasing medium in the laser resonator, in this case (CO2) gas,
which is "excited" by the electrical energy, thereby producing a
powerful laser beam that is capable of cutting or welding hard
materials of all kinds, including metals.
The HF Generator is described as a self-contained, static
(electronic) device which consists of three main subassemblies,
contained in a 19-inch "slide-in" housing: the HF unit; the power
controller; and the power supply unit. The HF unit is a multi-
stage amplifier, consisting of one HF input stage, two HF driver
stages and 16 HF output stages. All HF stages use an entirely
transistor-based technique. The power controller consists of six
plug-in printed circuit boards linked to each other by a wiring
card. The power supply unit provides the operating voltage for
the control and the HF input stages as well as the operating
voltage for the HF amplifiers over a separately connected power
transformer.
The merchandise was entered under subheading 8504.40.00,
HTSUS, as other static converters. The entry was liquidated
under subheading 9013.90.40, HTSUS, as parts of lasers.
The subheadings under consideration are as follows:
8504.40.00: Electrical transformers, static converters
(for example, rectifiers) and inductors;
parts thereof: static converters. . . .
Goods classifiable under this provision have a general,
column one rate of duty of 3 percent ad valorem.
9013.90.40 . . . lasers, other than laser diodes; other
optical appliances and instruments, not
specified elsewhere in this chapter; parts
and accessories thereof: [p]arts and
accessories: [o]ther. . . .
Goods classifiable under this provision have a general,
column one rate of duty of 9 percent ad valorem.
ISSUE:
Whether the HF Generator is classifiable as a static
converter or as a part of a laser under the HTSUS?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.
According to the information provided, the HF Generator is a
part of a laser system. Lasers are provided for in heading 9013,
HTSUS. Legal Note 2(a) to Chapter 90 provides as follows:
"parts and accessories for machines, apparatus,
instruments or articles of this chapter are to be
classified according to the following rules: [p]arts
and accessories which are goods included in any of the
headings of this chapter or of chapter 84, 85 or 91
(other than heading 8485, 8548 or 9033) are in all
cases to be classified in their respective headings".
According to Legal Note 2(a) to Chapter 90, if the HF
Generator, which is part of a laser system, is provided for as a
good in either chapter 84, 85, 90 or 91, then it must be
classified there. The protestant asserts that the HF Generator
is provided for under heading 8504, HTSUS, as a static converter.
The Harmonized Commodity Description and Coding System
Explanatory Notes (EN) constitute the Customs Cooperation
Council's official interpretation of the HTSUS. While not
legally binding, the ENs provide a commentary on the scope of
each heading of the HTSUS and are generally indicative of the
proper interpretation of these headings. See T.D. 89-90, 54
Fed.Reg. 35127, 35128 (August 23, 1989). EN 85.04(II), page
1338, defines "electrical static converters" as follows:
The apparatus of this group are used to convert
electrical energy in order to adapt it for further use.
They incorporate converting elements (e.g., valves) of
different types. They may also incorporate various
auxiliary devices (e.g., transformers, induction coils,
resistors, command regulators, etc.). Their operation
is based on the principle that the converting elements
act alternately as conductors and non-conductors.
The fact that these apparatus often incorporate
auxiliary circuits to regulate the voltage of the
emerging current does not affect their classification
in this group, nor does the fact that they are
sometimes referred to as a voltage or current
regulators.
We find that the HF generator meets the definition of a
static converter in EN 85.04, because the generator converts
electrical energy in order to adapt it for further use. The high
frequency energy produced by the generator is directed by cables
to the lasing medium in the laser resonator, in this case (CO2)
gas, which is "excited" by the electrical energy, thereby
producing a powerful laser beam that is capable of cutting or
welding hard materials of all kinds, including metals.
We find that the HF Generator is classifiable as a static
converter under heading 8504, HTSUS. Classification under
heading 9013, HTSUS, as a part of a laser system is precluded by
application of Legal Note 2(a) to Chapter 90.
HOLDING:
For the foregoing reasons, the HF Generator is classifiable
under subheading 8504.40.00, HTSUS, as other static converters.
The protest should be GRANTED. In accordance with Section
3A(11)(b) of Customs Directive 099 3550-065, dated August 4,
1993, Subject: Revised Protest Directive, this decision, together
with the Customs Form 19, should be mailed by your office to the
protestant no later than 60 days from the date of this letter.
Any reliquidation of the entry in accordance with the decision
must be accomplished prior to mailing of the decision. Sixty
days from the date of the decision the Office of Regulations and
Rulings will take steps to make the decision available to Customs
personnel via the Customs Rulings Module in ACS and the public
via the Diskette Subscription Service, Lexis, Freedom of
Information Act and other public access channels.
Sincerely,
John Durant, Director
Commercial Rulings Division